Tax Audit
AY 2026-27WhatsApp Active
Tax Audit Applicability
Section 44AB — Automatic check for all clients
| Client | Category | Turnover / Receipts | 44AB Limit | Audit Required? | Form 3CD Status | Action |
|---|---|---|---|---|---|---|
| Amit Gupta | Business | ₹85,40,000 | ₹1,00,00,000 | ✓ NOT Required | N/A | |
| Rohan Mehta | Business | ₹1,42,00,000 | ₹1,00,00,000 | ⚠ YES — Required | Pending | |
| Priya Sharma | Professional | ₹68,00,000 | ₹50,00,000 | ⚠ YES — Required | In Progress | |
| Sunita Devi | Salaried | N/A | N/A | ✓ NOT Required | N/A | |
| Kavita Jain | Business (44AD) | ₹42,00,000 | ₹3,00,00,000 | ✓ NOT Required | N/A | |
| Suresh Yadav | Business | ₹1,10,00,000 | ₹1,00,00,000 | ⚠ YES — Required | Pending |
Form 3CD — AI-Assisted Generation
Turnover below ₹1 Crore (Business)
Amit Gupta — Turnover ₹85.4L < ₹1Cr limit. Audit NOT required u/s 44AB.
Turnover exceeds ₹1 Crore
Rohan Mehta Enterprises — Turnover ₹1.42Cr. Tax Audit MANDATORY u/s 44AB(a).
Professional receipts exceed ₹50 Lakh
Dr. Priya Sharma — Gross receipts ₹68L > ₹50L limit. Audit required u/s 44AB(b).
Presumptive taxation — 44AD (no audit)
Sunita Devi — Turnover ₹42L, opted for 44AD (8% presumptive). Audit not applicable.
Digital receipts > 95% — enhanced limit ₹3 Crore
Gupta Trading — 98% digital payments. Enhanced limit of ₹3Cr applies u/s 44AB.